[1] Open a new Document of 1280 x 1024 pixels with black background.

[2] Add Some text with White color on a new layer.

[3] Now Rasterize text layer

[4] Now Select a Polygonal Lasso Tool and make a selection on 1st letter as shown

[5] Now Press Ctrl+X to Cut the Selection and Press Ctrl+V to Paste,now drag it back as shown,now its look like a Split text

[6] Now Keep doing this on all letters,cut some part then paste it back with some space

Now you have something like that after spliting all letters

[7] Now Search any Concrete Texture from google or you can get mine by downloading PSD and drag that into the Document.

[8] Now Change its Layer Style to Multiply as shown

[9] Now Apply Drop Shadow to All Split Layers

And You have Something like this

[10] Now Search any Broken Glass wallpaper from google or you can get mine by downloading PSD from the End, and drag it into the document

[11] Now Change its Layer Style to Lighten as shown

[12] Remove its extra areas from big soft eraser and its Completed.

Thanks for Reading…!!